This chapter begins with identifying the sustainability team. The Lead Sustainability Coordinator and senior officer can call a meeting of the organisation's departmental directors who should agree they will each respectively identify a lead person in their department to attend a kick-off meeting. The Global Reporting Initiative Guidelines consist of two main Sustainability Reporting Guidance documents: Part 1: 'G4 Reporting Principles and Standard Disclosures' outlines the reporting requirement, what the G4 expects of organisations; Part 2: 'G4 Implementation Manual' provides detailed Guidance on 'how' to implement the G4. Following the board approval and during the assembling the team discussions the Lead Sustainability Coordinator can engage the team to develop a view on whether they want to achieve 'in accordance core' or 'in accordance comprehensive'. It is critical that the reporting development plan allows adequate time to reflect on and define the material aspects to be reported on and where their impacts should be managed and changed.